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EMRS Accountant Mock Test - 2 - EMRS MCQ


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30 Questions MCQ Test EMRS Accountant Exam Mock Test Series 2025 - EMRS Accountant Mock Test - 2

EMRS Accountant Mock Test - 2 for EMRS 2025 is part of EMRS Accountant Exam Mock Test Series 2025 preparation. The EMRS Accountant Mock Test - 2 questions and answers have been prepared according to the EMRS exam syllabus.The EMRS Accountant Mock Test - 2 MCQs are made for EMRS 2025 Exam. Find important definitions, questions, notes, meanings, examples, exercises, MCQs and online tests for EMRS Accountant Mock Test - 2 below.
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EMRS Accountant Mock Test - 2 - Question 1

In the following question assuming the given statements to be True, find which of the conclusion among given conclusions is/are definitely true and then give your answers accordingly.

Statements:
P < Q < R; R = S ≤ T

Conclusions:

I. Q > T

II. S > P

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 1

Given statements: P < Q < R; R = S ≤ T

On combining: P < Q < R = S ≤ T

Conclusions:

I. Q > T → False (as Q < R and R = S ≤ T → Q < R = S ≤ T → Q ≤ T)

II. S > P → True (as P < Q < R; R = S → P < Q < R = S → P < S)

Hence, only conclusion II is true.

EMRS Accountant Mock Test - 2 - Question 2

Statements: 
All the pencils are pens.
All the pens are inks.

Conclusions:
1. All the pencils are inks.
2. Some inks are pencils.

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 2

EMRS Accountant Mock Test - 2 - Question 3

Statements:
Some mangoes are yellow.
Some tixo are mangoes.

Conclusions:
(1) Some mangoes are green.
(2) Tixo is a yellow.

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 3

From the image:

  • Some mangoes are green. No
  • Tixo is a yellow. maybe or may not be

Neither of the conclusions follows.

EMRS Accountant Mock Test - 2 - Question 4

Directions: Study the following information carefully to answer the given Questions:

P^Q - P is the child of Q
P!Q - P is the parent of Q
P*Q - P is elder to Q
P#Q - P is younger to Q
P@Q - P is brother of Q
P&Q - P is wife of Q
P+Q - P is sister-in-law of Q

Q. If A!B^C+D&E@F^G!A and G is the wife of H then how is G related to C?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 4

Explanation:

Given Information:
- P!Q - P is the parent of Q
- P^Q - P is the child of Q
- P*Q - P is elder to Q
- P#Q - P is younger to Q
- P@Q - P is brother of Q
- P&Q - P is wife of Q
- P+Q - P is sister-in-law of Q

Given:
A!B^C+D&E@F^GIA

Since G is the wife of H, we can infer that G&H.

Now, we need to find the relationship between G and C.

Since H is the parent of G, and C is the child of B, and B is the parent of C, then we can conclude that G is the mother-in-law of C.

Therefore, the correct answer is B: Mother-in-law.A ! B ∧ C + D & E @ F ^ G! A: A is parent of B, B is child of C, C is sister-in-law of D, D is wife of E, E is brother of F, F is child of G, G is parent of A.

EMRS Accountant Mock Test - 2 - Question 5

Directions: Study the following information carefully to answer the given Questions:

P^Q-P is the child of Q
P!Q-P is the parent of Q
P*Q - P is elder to Q
P#Q-P is younger to Q
P@Q-P is brother of Q
P&Q - P is wife of Q
P+Q-P is sister-in-law of Q

Q. If A!B^C+D&E@F^G!A, if B is the son of C, then how is A related to B?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 5

A ! B^C+D&E @F^G! A: A is parent of B, B is child of C, C is sister-in-law of D, D is wife of E, E is brother of F, F is child of G, G is parent of A. B is son of C.

EMRS Accountant Mock Test - 2 - Question 6

P, Q, R and S are four males. P is the eldest in the group but he is not the poorest, R is the richest but not the eldest, Q is elder than S but he is not elder than P or R, P is richer than Q but he is not richer than S. How the four persons can be arranged in decreasing order of their age and money ?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 6

For Age according to question
P is eldest in the group.
R is not eldest in the group.
Q is elder than S but he is not elder than P or R.
Decreasing order ( age wise )
P > R > Q > S

For Money according to question
P is not the poorest.
R is the riches.
P is richer than Q but he is not richer than S
Decreasing order ( money wise )
R > S > P > Q

So Option B is correct

EMRS Accountant Mock Test - 2 - Question 7

In a cricket team, Dhoni is taller than Virat but not as tall as Raina, Rohit is shorter than Dhoni but taller than Shikhar. Who among them is the shortest ?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 7

The data is inadequate becouse it is not given that who between Virat and Shikhar is taller. Hence, answer cannot be determined.

So Option D is correct

EMRS Accountant Mock Test - 2 - Question 8

Which one will replace the question mark ?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 8

21 + 31 = 52

and 39 + 46 = 85

Therefore, 16 + 83 = 99.

EMRS Accountant Mock Test - 2 - Question 9

Which one will replace the question mark ?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 9

(2)3 + (1)3 + (3)3 = 36

and (0)3 + (4)3 + (3)3 = 91

Therefore, (4)3 + (2)3 + (1)3 = 73.

EMRS Accountant Mock Test - 2 - Question 10

The manager of a circus decides to buy some animals for the show. He buys 10 giraffes costing as much as 24 dogs, 16 dogs costing as much as 4 oxen and 6 oxen costing as much as 4 elephants. If the cost of 10 elephants is Rs. 1,70,000, what is the cost of a giraffe?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 10

Cost of a giraffe = P
10 giraffes = 24 dogs
16 dogs = 4 oxen
6 oxen = 4 elephants
10 elephants = Rs. 1,70,000
P = Rs. [(24 × 4 × 4 × 1,70,000)/(10 × 16 × 6 × 10)]
P = Rs. (6,52,80,000/9600)
P = Rs. 6800

EMRS Accountant Mock Test - 2 - Question 11

A man has some hens and cows. If the number of heads be 48 and the number of feet equals 140, then the number of hens will be:

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 11

Let the number of hens be x and the number of cows be y.

Then, x + y = 48 .... (i)

  and 2x + 4y = 140   ⇒   x + 2y = 70 .... (ii)

Solving (i) and (ii) we get: x = 26, y = 22.

∴ The required answer = 26.

EMRS Accountant Mock Test - 2 - Question 12

If p = – 7 and q = 12 and x2+px+q=0, then the value of ‘x’ is

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 12

EMRS Accountant Mock Test - 2 - Question 13

What is the least number that can be added to 7218 make it a perfect square ?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 13

85*85 = 7225

EMRS Accountant Mock Test - 2 - Question 14

The average marks of a group of 20 students on a test is reduced by 4 when the topper who scored 90 marks is replaced by a new student. How many marks did the new student have? 

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 14

Let initial average be x.
Then the initial total is 20x and the New average will be (x – 4),

The new total will be:
20(x – 4) = 20x – 80.

The reduction of 80 is created by the replacement. Hence, the new student has 80 marks less than the student he replaces. Hence, he must have scored 10 marks.

Short Cut:
The replacement has the effect of reducing the average marks for each of the 20 students by 4. Hence, the replacement must be 20 X 4 = 80 marks below the original.

Hence, answer = 10 marks

EMRS Accountant Mock Test - 2 - Question 15

What percentage of numbers from 1 to 70 have 1 or 9 in the unit's digit?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 15

Clearly, the numbers which have 1 or 9 in the unit's digit, have squares that end in the digit 1. Such numbers from 1 to 70 are 1, 9, 11, 19, 21, 29, 31, 39, 41, 49, 51, 59, 61, 69.

Number of such number =14

EMRS Accountant Mock Test - 2 - Question 16

If A = x% of y and B = y% of x, then which of the following is true?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 16

x%ofy=x/100×y
=y/100×x
=y%ofx
∴A=B

EMRS Accountant Mock Test - 2 - Question 17

A dog sees a cat. It estimates that the cat is 25 leaps away. The cat sees the dog and starts running with the dog in hot pursuit. If in every minute, the dog makes 5 leaps and the cat makes 6 leaps and one leap of the dog is equal to 2 leaps of the cat. Find the time in which the cat is caught by the dog (assume an open field with no trees).

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 17

Initial distance = 25 dog leaps
Per-minute dog makes 5 dog leaps and cat makes 6 cat leaps = 3 dog leaps
⇒  Relative speed = 2 dog leaps / minutes
⇒  An initial distance of 25 dog leaps would get covered in 12.5 minutes.

So Option D is correct

EMRS Accountant Mock Test - 2 - Question 18

A man complete a journey in 10 hours. He travels first half of the journey at the rate of 21 km/hr and second half at the rate of 24 km/hr. Find the total journey in km.

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 18

Let time taken to travel the first half = x hr 
⇒ Time taken to travel the second half = (10 - x) hr 

∵ Distance = Time * Speed
Distance covered in the first half = 21x 
Distance covered in the the second half = 24(10 - x)

∵  Distance covered in the the first half = Distance covered in the the second half
⇒ 21x = 24(10 - x)
⇒ 45x = 240
⇒ x = 16/3

Total Distance = 2 * 21(16/3) = 224 Km [∵ multiplied by 2 as 21x was the distance of half way]

EMRS Accountant Mock Test - 2 - Question 19

8 litres are drawn from a cask full of wine and is then filled with water. This operation is performed three more times. The ratio of the quantity of wine now left in cask to that of the water is 16:65. How much wine did the cask originally hold?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 19

8 litres are drawn from a cask full of wine and is then filled with water.

This operation is performed three more times.

The ratio of the quantity of wine now left in cask to that of the water is 16 ∶ 65
Calculations:

Let the quantity of the wine in the cask originally be x litres.

After first operation, wine left in the cask = (x - 8) litres So, the ratio of the quantity of wine now left in cask to that of filled cask = 

This operation is performed three more times. Then, Wine : Water = 16 : 65 or wine : water = 16 : (16 + 65) = 81

Correct answer is 24.

EMRS Accountant Mock Test - 2 - Question 20

A tap can fill a tank in 4 hours. After half the tank is filled, two more similar taps are opened. What is the total time taken to fill the tank completely?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 20

A tap can fill a tank in 4 hours.
Therefore the tap can fill half the tank in 2 hours.
Remaining part = 1/2
After half the tank is filled, two more similar taps are opened.
Hence, total number of taps becomes 3.
Part filled by one tap in 1 hour = 1/4
Part filled by three taps in 1 hour 
= 3 × 1/4 = 3/4
i.e., 4 taps can fill remaining half in 40 minutes.
Total time taken = 2 hour + 40 minute 
= 2 hour 40 minutes

EMRS Accountant Mock Test - 2 - Question 21

Three pipes A, B and C can fill a tank in 6 hours. After working at it together for 2 hours, C is closed and A and B can fill the remaining part in 7 hours. The number of hours taken by C alone to fill the tank is:

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 21

part filled in 2 hours = 
Remaining  part =  
∴ (A + B)'s 7 hour's work = 2/3
(A + B)'s 1 hour's work = 2/21
∴ C's 1 hour's work = {(A + B + C)'s 1 hour's  work} - {(A + B)'s 1 hour's work}

∴ C alone can fill the tank in 14 hours.

EMRS Accountant Mock Test - 2 - Question 22

A man gains 10% by selling a certain article for a certain price. If he sells it at double the price, then the profit made is

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 22

Gain = 10%
Let the C.P. be x.

EMRS Accountant Mock Test - 2 - Question 23

An item for sale is marked down 20%. By what percent must it be marked up in order to return to the original selling price?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 23

Let the original price be Rs. 100.
Marked down price = Rs. 80
Now, we want to raise 80 to 100.

EMRS Accountant Mock Test - 2 - Question 24

If a square is rotated along one of its diagonals, then find the curved surface area of the shape formed by it, given that one of its side is 9 metres.

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 24

According to the question, rotating square along a diagonal makes two right-circular cones.
As the diagonal makes a right-angled triangle by the sides of square, so
D = 9√2 m (Using Pythagoras theorem)

So, curved surface area of the cone = 2 πrl

EMRS Accountant Mock Test - 2 - Question 25

If the diameter of a cylindrical drum is 1.5 m and the height is 1.5 m, then maximum how many smaller aluminium cylindrical cans can be completely filled by the liquid in the cylindrical drum, if the radius and height of each can are 0.2 metres and 0.4 metres, respectively?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 25

According to the question:
Volume of the drum = πr2h

Volume of small can

Divide both the above volumes to get the maximum number of cans as 52.73, i.e. maximum 52 cans can be completely filled. 

EMRS Accountant Mock Test - 2 - Question 26

(x2 + 1)2 - x2 = 0 has

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 26

EMRS Accountant Mock Test - 2 - Question 27

The passage is primarily concerned with which of the following? 

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 27

The passage focuses on the early railroads and their link to the American character of the time. Here's a refined explanation:

  • Henry Varnum Poor used railroads as a metaphor for American progress, highlighting their speed and power.
  • In the 19th century, Americans saw railroads as symbols of national character and progress.
  • Railroad promoters likened locomotives to American traits—youth, power, and ambition.
  • Despite the excitement, some feared the railroads, viewing them as dangerous and unknown.
  • Iron horse metaphors were used to make the technology more relatable and less threatening.
  • Ralph Waldo Emerson saw railroads as unifying forces that helped bind the nation together.
EMRS Accountant Mock Test - 2 - Question 28

Suppose that an early nineteenth-century American inventor had developed a device that made it easier to construct multi-story building. How would early nineteenth-century Americans be expected to react to this invention?  

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 28

In the early nineteenth century, Americans were generally supportive of technological advancements like the railroad. This suggests that they would likely embrace a new invention that made it easier to build multi-storey buildings. Here’s why:

  • Progressive Attitude: Americans saw technology as a way to improve life and society.
  • National Character: The traits of power and speed associated with the locomotive were admired, indicating a positive view of innovation.
  • Economic Growth: New inventions were seen as opportunities for economic advancement and wealth.

Overall, the enthusiasm for the railroad and the desire for progress suggest a positive reception to new construction technologies.

EMRS Accountant Mock Test - 2 - Question 29

Directions: Spot the error in the underlined part of the sentence and choose the correct sentence accordingly.

In the fission reactions that nuclear power generation rely on today, heavy elements breaks into smaller ones.

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 29

This is a pure subject-verb agreement question. The subject 'nuclear power generation' requires the singular verb 'relies' and 'heavy elements' requires the plural verb 'break'.

EMRS Accountant Mock Test - 2 - Question 30

Rearrange the following five sentences in proper sequence to form a meaningful paragraph, then answer the questions given below.

  1. In fact, it prevent us from helping children to analyse conflict, to learn to cope with it and counter it.
  2. Children have always known that there is conflict in the adult world.
  3. However, the make-believe world that 19th century rationally imposed on childhood in Europe and which we impose in an institutionalised manner through our modern education system can hardly be described as related in this regard.
  4. We may therefore conclude that conflict in an institutionalised manner is not a matter of faith in children's capacities, rather, it is a lack of faith in ourselves as adults.
  5. Further, psychologists tell us and story tellers have always known that the child's desire to search for order and coherence gathers strength from the knowledge of conflict.

Which of the following should be the fourth sentence in the paragraph?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 30

a) Children have always known that there is conflict in the adult world.
b) Further, psychologists tell us and story tellers have always known that the child's desire to search for order and coherence gathers strength from the knowledge of conflict.
c) In fact, it prevent us from helping children to analyse conflict, to learn to cope with it and counter it.
d) However, the make-believe world that 19th century rationally imposed on childhood in Europe and which we impose in an institutionalised manner through our modern education system can hardly be described as related in this regard.
e) We may therefore conclude that conflict in an institutionalised manner is not a matter of faith in children's capacities, rather, it is a lack of faith in ourselves as adults
 

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